Keyword
10 decisions turning on burden-of-proof.
Zaheed Hossen was stopped with his wife, Ms Amina Ahmed, by police at London Stansted airport on 8 August 2020 as they travelled to Turkey. Police retained his mobile telephone and, on examination, found documents relating to…
The appellant, Mr John Robert Pascual, lived in Gateshead and had formerly worked on a North Sea oil platform on a high salary until an accident left him unemployable in that industry, though he retained substantial savings and…
Mozibur and Gazibur Rahman traded in partnership as S & H Fashions, a cut, make and trim business registered for VAT on 1 November 1998 which supplied garments principally to Hobbs Ltd and Burberry. The brothers had worked as…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…
Mr Alan Griffiths and his wife, Mrs Veronica Jean Griffiths, returned to the United Kingdom from Spain on 2 March 2004 bringing with them 14,620 cigarettes and 2 kilos of hand rolling tobacco. As travellers between European Union…
Mr Roland Pooley and his wife, Mrs Joan Mary Pooley, ran a ladies outerwear shop in a small market town from 1972 until its closure in December 1995, Mrs Pooley having become a partner by the start of the 1986-87 year of…
Mrs Daphne Gutteridge, born on 21 November 1947 and married on 9 March 1968, worked almost continuously from the age of 15. In August 2003, when she was nearly 56, the Pension Service sent her a calculation showing that her…
Mr Michael Hurst and Mrs Mary Hurst traded in partnership as "Park Fisheries", carrying on business as proprietors of three fish and chip restaurants and takeaways — Park Fisheries in Cleckheaton, Mother Hubbards in Oldham and…
Plasma Trading Limited, a company run by directors Mr Lee Cummins and Mr Sam Cook, had been registered for VAT in July 2002, initially trading in plasma television screens, and in July 2003 changed its trade class to ferrous and…
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…